ProfessorGARCIA, Clemence

What is the difference between accounting, accountancy, accountability? All these words are derived from the same idea: people are liable to others for their actions. In the last decades, businesses have faced huge challenges regarding not only their financial sustainability but also their social responsibility. Because profit, capital accumulation, tax etc. form the basis of the economic structures underlying our society, it is crucial for young businesspersons to acquire enough accounting knowledge to understand them.
Courses
- Accounting
- International Accounting
- Financial Accounting
- Financial Statement Analysis
- Basic Seminar Ⅰ・Ⅱ
- Advanced Seminar Ⅰ・Ⅱ
- Graduation SeminarⅠ・Ⅱ
In Financial Accounting, students will learn the basics of business accounting in English. The course covers the four financial statements and basic financial analysis based on concrete cases. Financial Statement Analysis introduces further analysis techniques based on financial ratios and the understanding of specific business transactions.
Seminar
Profile
2020 | Professor, Gakushuin University (-present) |
2015 | Associate professor, Gakushuin University |
2014 | Invited associate professor, Keio University (-present) |
2011 | Assistant professor, Rikkyo University (-2015) |
2010 | Doctorate in Management, Paris Dauphine University, France |
2006 | Lecturer in accounting (full time), Meiji Gakuin University (-2010) |
2005 | French Professional Certificate in Accounting (French CPA) |
2002 | Master of Accounting and Finance, University of Paris I Pantheon-Sorbonne, France |
Fields of Specialization
Intangible AssetsIFRSInternational Tax lawResearch content
My research deals with the International Financial Reporting Standards (IFRS), the globalization of accounting and tax law. In recent years, I have focused on accounting for goodwill and intangible assets in the pharmaceutical industry. I have also pursued experimental research about blockchain-based corporate bookkeeping and databases.
Major Publications
- 2023 OECD Transfer Pricing Guidelines and International Tax Law (with Y. Matsubara), in Kofler, G. and Haas, F., Oxford Handbook of International Tax Law, OUP.
- 2022 An Experiment on Double Entry Bookkeeping and Financial Reporting Using Blockchain (with T. Itabashi), 1st FIRE Anthology, Iustus.
- 2022 EAA Comment letter on EFRAG Discussion paper, “Better Information on Intangibles” (EAA task force on intangibles).
- 2022 European Law Institute Guidance on Company Capital and Financial Accounting for Corporate sustainability (ELI final report).
- 2022 Implementation and Effects of the OECD Multilateral Instrument in France, in Kofler, G. and al., Implementation and Effects of the OECD Multilateral Instrument, IBFD.
- 2021 From Financial to « Sustainable » Capital Maintenance, Journal for International and European Law, Economics and Market Integrations, VII(2)
- 2021 The French Concept of Goodwill and European Accounting Harmonization (in Japanese), Kyoto University Economic Review, 194(4)
- 2021 Distributed Ledger Technology and its applications to business accounting: the use of sidechains to transfer information (in Japanese, with T. Itabashi), Tokyo Keizaidaigaku Kaishi, 309.
- 2021 Accretion-based taxation of trading securities and fair value measurement (in Japanese), Sangyokeiri, 80(4).
- 2021 The Japanese experience with GAAR, in Butani, M. GAAR: the Final Frontier, Thomson-Reuters.
- 2020 Controlled Foreign Company legislation in France, in Kofler, G. and al., Controlled Foreign Company Legislation, IBFD.
- 2020 Accounting for Equity Capital and Corporate Sustainability, European Company Law, 17(5)
- 2019 The use of financial information issued by SMEs in national accounts (in Japanese), Kaikei 195(2)
- 2018 Goodwill accounting standards in the UK, the USA, France and Japan (with Y. Katsuo and van Mourik, K.) Accounting History 23(3)
Contact

Office : South 2-402